Digitization of customs and indirect tax administration and its role in boosting the national economy

فاطمة الزهراء الشرقي

Article Details

Digitization of customs and indirect tax administration and its role in boosting the national economy

Authors:

فاطمة الزهراء الشرقي

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.3 Issue 1, pp.0-0

Document Type:

Article

Publication Date:

1/2026

Document Language:

Arabic

Document ID (Org No.):

2001848468

pISSN:

3085-5128

Abstract:

 This study examines the digital transformation of the Moroccan Customs and Indirect Taxes Administration as a key pillar in modernizing public administration and strengthening the national economy in the context of rapid technological change. It highlights the global shift toward an information society, which has imposed a reconsideration of traditional administrative practices, particularly within economic and financial public services. The research analyzes Morocco’s efforts to modernize customs administration through successive national digital strategies and alignment with international standards, especially those promoted by the World Customs Organization. It emphasizes the gradual transition from paper-based procedures to digital administration and the dematerialization of customs processes. The study further explores the modernization strategy for customs digitalization, focusing on its legal, regulatory, administrative, and human foundations, as well as the role of advanced information systems—particularly the BADR system—in simplifying customs procedures, accelerating clearance operations, enhancing transparency, and improving service quality for economic operators and users. In its second part, the research discusses the impact of digitalization on procedural simplification and electronic control, including the adoption of risk analysis mechanisms, artificial intelligence tools, drones, and electronic data exchange with national and international partners. These innovations have significantly enhanced customs performance, strengthened the fight against fraud and smuggling, and improved consumer protection. The study concludes that the digitalization of the Customs and Indirect Taxes Administration has become a powerful lever for administrative modernization, business climate improvement, and national economic competitiveness. It also stresses the need to sustain these efforts through continuous training, system development, and better digital accessibility, particularly by strengthening the use of the Arabic language and enhancing communication with users.

Article Details

Digitization of customs and indirect tax administration and its role in boosting the national economy

Authors: فاطمة الزهراء الشرقي

Publisher: مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal: The Burak International Journal of Legal and Economic Studies Vol.3 Issue 1, pp.0-0

Document Type: Article

Publication Date: 1/2026

Document Language: Arabic

Document ID (Org No.): 2001848468

pISSN: 3085-5128

Issues

Authors:

فاطمة الزهراء الشرقي

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.3 Issue 1, pp.0-0

Document Type:

Article

Publication Date:

1/2026

Document Language:

Arabic

Document ID (Org No.):

2001848468

pISSN:

3085-5128